logo

Full list

Latest Updates

Country Profiles

Indicator Profiles

About

English

indicator

Withholding Taxes on Dividends

Anti-abuse gaps

About the indicator

When a country does not withhold tax on dividend payments made by resident subsidiaries of multinational corporations to affiliates outside the country within the same group, it reduces the government’s tax revenue collection associated with income generated within a country’s borders. It also creates an incentive for profit shifting, which may cause other countries to lower their tax rates in response in a race to the bottom. This indicator assesses the country’s lowest withholding tax on outbound dividends and compares it with the highest available unilateral withholding tax rate on dividends worldwide.

distribution of indicator scores

See how countries score on this indicator. A low score means a country's laws under this indicator allow little room for corporate tax abuse. A high score means its laws allow a lot of room.

Questions

indicator profiles

explore more indicators

Jurisdiction’s laws and regulations are evaluated against more than 70 questions to arrive at a Haven Score. These questions are organised into 18 indicators, which are grouped into five indicator groups.

tax justice network logo

ABOUT

The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone. Every day, we inspire and equip people and governments everywhere to reprogramme their tax systems to work for everyone.

Copyright © 2024 · Tax Justice Network

Mailing address

C/O Godfrey Wilson Ltd,
5th Floor Mariner House,
62 Prince Street,
Bristol, England
BS1 4QD

social media

tax justice network facebooktax justice network linkedIntax justice network twittertax justice network youtubetax justice network instagram
datastory logo